Arizona § 42-2063 Department responsibilities; decision deadlines; definition

Arizona Statutes

§ 42-2063 — Department responsibilities; decision deadlines; definition

Arizona § 42-2063

Title 42Arizona Revised Statutes

Ch. 2TAXPAYER PROTECTION AND SERVICES

Art. 2Taxpayers' Bill of Rights

This text of Arizona § 42-2063 (Department responsibilities; decision deadlines; definition) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 42-2063 (2026).

Text

A.The department shall attempt to issue a decision from the hearing officer within ninety days after the date of a formal hearing or after the last post-hearing brief is due, whichever is later. If the department expects the decision to be delayed, the department shall notify the taxpayer or his designated representative of the proposed issue date.

B.The department shall attempt to issue a decision by the director on any pending appeal to the director within ninety days after the last brief is due. If the department expects the decision to be delayed, the department shall notify the taxpayer or his designated representative of the proposed issue date.

C.The department shall provide a written document to each new transaction privilege tax licensee that provides information regarding th

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A. The department shall attempt to issue a decision from the hearing officer within ninety days after the date of a formal hearing or after the last post-hearing brief is due, whichever is later. If the department expects the decision to be delayed, the department shall notify the taxpayer or his designated representative of the proposed issue date.

B. The department shall attempt to issue a decision by the director on any pending appeal to the director within ninety days after the last brief is due. If the department expects the decision to be delayed, the department shall notify the taxpayer or his designated representative of the proposed issue date.

C. The department shall provide a written document to each new transaction privilege tax licensee that provides information regarding the collection, reporting and payment of taxes in the appropriate tax classification.

D. For purposes of this section "designated representative" means an individual who has been authorized in writing to represent another person before the department of revenue.